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Bermuda Corporate Income Tax Considerations for Captive Insurers

The operating provisions of the corporate income tax regime for Bermuda legislation will be effective for fiscal years beginning on or after 1 January 2025. This will apply to "Bermuda Constituent Entities" of an "In Scope...more

Constructs in Industry Loss Cat Bonds

Catastrophe bonds using industry-loss triggers have become increasingly popular among ILS investors and cedant sponsors. Industry loss catastrophe bonds pose less adverse selection risk from the point of view of...more

June 30 filing deadlines approaching: Noting the amendments made to the Bermuda Investment Funds Act 2006

Read the full advisory All authorised and registered Bermuda investments funds having a financial year end at December 31 should be finalising their annual filings with the Bermuda Monetary Authority, which are due by June...more

Looking ahead: enhancements to the Bermuda regulatory regime

Further to the Bermuda Monetary Authority's ("BMA") consultations with respect to proposed enhancements to the regulatory regime for commercial insurers and insurance groups, the following legislation will become operative on...more

Looking ahead: The Bermuda insurance M&A horizon in 2024

2023 was a fairly gloomy year for global M&A activity and the insurance sector did not emerge unscathed, recording its lowest deals count since 20201. The good news, however, is that insurance M&A activity appears poised for...more

Dealing with Bermuda Segregated Accounts Companies

A Bermuda company (including a limited liability company) may be registered as a segregated accounts company (a "SAC") under the Segregated Accounts Companies Act 2000 (as amended) (the "SAC Act") to enable it to establish...more

Key trends in investment funds - 2023

Our global investment funds teams work closely with the leading managers, instructing counsel and service providers around the world, giving us a unique perspective and insight into the trends and forces shaping financial...more

Bermuda Insights: Insurtech & Fintech 2022

Bermuda has established itself as a leading market for insurtech, representing a convergence of the well-established reinsurance market with the burgeoning fintech market. A number of Bermuda reinsurance companies already...more

Bermuda Insights: Trends and Opportunities 2022

As part of our five year anniversary celebrations of our law firm opening in Bermuda, we put together the original version of this summary report highlighting the latest developments and trends in the Bermuda legal and...more

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